County filing guide
Kern County property tax review and appeal guide
Regular decline-in-value appeals. Supplemental and escape assessments have different deadlines.
Filing options
Current county filing details have not loaded yet.
These steps explain the regular decline-in-value review and appeal process. They do not confirm that filing is open or that a submission method is currently available. Before filing, check the county’s current window, fees, forms, and submission instructions.
Filing instructions
Informal review
Procedural reference — confirm current availability before filing.
Open the Decline-in-Value Review page and expand Options for Having Your Property Value Reassessed. Call details not loaded to request a Proposition 8 review.
Call the Assessor to request an informal review Have your parcel number, property address, assessed value and January 1 opinion of value ready. Explain why you believe the assessment exceeds market value and ask how to send supporting information.
Provide comparable sales supporting your value in the manner the Assessor requests. Kern says sales after March 31 cannot be considered for that year’s January 1 value. Keep a copy of your information and ask how to follow up.
If you disagree with the result, or details not loaded approaches before the review finishes, file a formal appeal to preserve your appeal rights.
Formal appeal — by mail
Procedural reference — confirm current availability before filing.
File a separate application for each parcel/APN.
Open the Clerk’s Assessment Appeals page, expand Assessment Appeal Application, and download Kern County Assessment Appeal Application w/instructions.
Download the appeal application and find the fee waiver form Complete the applicant’s contact details and property identification using your tax bill or assessment notice. Include representative details and authorization only if applicable.
Enter the assessed values in Value on Roll and your values in Applicant’s Opinion of Value. Leave the Appeals Board column blank. For an annual January 1 market-value dispute, select Regular Assessment and Decline in Value.
Answer the remaining questions, including written findings and claim for refund, using the instructions included with the form. Add required authorizations or notices; do not attach hearing evidence.
Print and review the application. Sign the certification in blue ink, and complete the date, location and filing status.
Include the details not loaded non-refundable filing fee per application, with a check payable to details not loaded. If you cannot afford the fee, review the Assessment Appeal Filing Fee Waiver Form on the same page to request a waiver.
Mail the signed application, fee or waiver request, and required attachments to Clerk of the Board, details not loaded before the deadline. Keep a complete copy and proof of mailing.
After you file
Informal review
Keep your request confirmation and correspondence. Confirm current deadlines with the county.
Formal appeal
Keep a copy of your application and filing confirmation. Watch for notices from the Clerk of the Board and follow the county’s instructions for any hearing.
Open my appeal plans →Contacts & sources
Current county contacts and live fact citations will appear when filing details load.
Sources
Informal sources
- Assessor’s Decline-in-Value Review page — phone request, July 1–November 30 informal window, January 1 value, March 31 sales cutoff and the need to preserve formal appeal rights. Checked in the browser September 29, 2026.
- Verification scope: The public request instructions were inspected and photographed. No online informal application is linked from this page. Preparing parcel/value details and keeping records are practical suggestions; the Assessor determines how supporting material should be supplied. A fee and response time were not verified. No call or request was made.
Formal sources
- Clerk’s Assessment Appeals page — application download, one application per APN, $75 fee, check payee, fee waiver link and mailing address. Checked in the browser September 29, 2026.
- County application and instructions — applicant/property/value fields, assessment and appeal-reason choices, certification, original blue-ink signature and evidence instructions. Checked September 29, 2026.
- Fee waiver request form — allows a waiver request based on public benefits, income or inability to meet basic household needs; the Clerk may require more information. Checked September 29, 2026.
- BOE’s certified 2026 filing periods — Kern’s regular period is July 2–November 30, 2026. The Assessor’s general webpage groups formal appeals with informal requests under a July 1 start; this guide uses the certified 2026 formal period. The Clerk’s linked deadline handout is indexed as a 2025 schedule; it is not used for the 2026 dates.
- Verification scope: The published mail route and downloadable form were verified; no electronic-submission route was verified. No application, fee waiver or payment was submitted. This guide covers the regular annual decline-in-value appeal; supplemental and escape assessments follow different deadlines.